Tax Laws Amendment (2009 Measures No. 3) Act 2009 (47 of 2009)
Schedule 3 Petroleum resource rent tax
Part 2 Exploration expenditure etc.
Petroleum Resource Rent Tax Assessment Act 1987
22 Section 2
Insert:
pre-1 July 2008 petroleum project means a petroleum project other than a post-30 June 2008 petroleum project.